论国际经贸新发展中的现代海关

【作者】 于新东；

【导师】 林进成； 戴炳然；

【作者基本信息】 复旦大学 ， 世界经济， 1999， 博士

【摘要】 随着世界经济和国际贸易的大发展,担任国家进出境监管重任的海关也面临着深刻的变革。国际上,无论是来自贸易界的外部压力,还是来自海关自身的内部压力,都已经在世界范围内对海关的变革提出了迫切的要求。在这种双重呼唤下,世界海关组织(WCO)正积极而又细致地对海关支柱性国际公约之一的原《关于简化和协调海关手续的公约》(简称《京都公约》)进行修改,以适应国际经贸新发展所提出的新要求。从各国来看,大部分国家——发达的或发展中的——海关当局,都已将推进自身的变革作为至关重要且迫在眉睫的首要任务,海关改革和现代化已成为各国海关的共同目标。在我国,对这一问题的认识亦可溯及到较早时期,在1994年中国海关总署就提出了建设现代海关制度的目标,并成为我国海关当前及未来较长一段时期内的一项最重大的命题。提出至今,我国海关一直始终如一地在进行着深入而全面的探讨。如今,无论是从国际层次来看,还是从别国的实践做法来看,探讨这一问题都具有了更强的现实意义和理论意义。它不仅关系到海关自身的生存和发展,同时也极大地关系到整个国家的经济与贸易能否更好地走向国际并跨入世界一流行列。因而,期望能从跨世纪的大背景、国际经贸新发展的大角度,参与这一重大理论和现实课题的探讨,力求为它添砖加瓦做出自己力所能及的贡献,诚为本论文写作的动机和出发点。整个论文立足于国际经贸新发展的宏观背景,力求以国际经贸新发展为基线,有机联系地研究和分析海关有关的基本理论问题。具体说,探讨在国际经贸新发展条件下海关起源理论、海关职能理论、海关建设理论和海关发展理论等。全文共约26万字,分为三篇。这三篇分别是:上篇为国际经贸新发展中的现代海关理论篇,中篇为国际经贸新发展中的现代海关职能篇,下篇为国际经贸新发展中的现代海关发展篇。就研究领域来说,从本人开始海关理论的探讨以来,随着所接触海关资料和文献的增多,我感到海关研究领域中存在着这样一个明显的特点:在国际上,几乎没有见到对海关进行理论探讨和研究的资料与文献,基本上是实务性和政策性方面的工作。相反,在我国,从理论角度对海关进行的探讨和研究已经不少,但集中在两个方面:一个是在海关史的理论探讨方面;另一个则是在现代海关方面。前者已经做得深入和系统,而后者尚以对个别海关现象的理论探讨为主。一句话,在对现代海关进行全面、系统和深入的理论探讨和研究的方面可以说仍然是空白。针对这一现状,本文力求对现代海关的探讨和研究是从较系统和较深入的理论角度进行和展开的。但是,就填补空白而言,本文只是在做着填补空白的工作,真正成为填补空白之作,差距还十分巨大,要做的工作仍十分庞杂。因此,对于已经并仍将致力于海关有关理论探讨和研究的我来说,更为迫切地祈望各大方之家不吝赐教,以使本人能在这一领域中不断成熟、不断突破、不断向前、不断完善。更多还原

【Abstract】 With the rapid development of the world economy and trade, Customs authorities (or Service ) that undertake to control over in-coming and /or outgoing goods and means of transport, alongside their national borders are now facing a huge and profound change. The impact for such a change in Customs authorities/Services not only cones from the urgent requirement made by the trade industry, a typical representative of the external environment, but also results from the internal demands by the Customs Services themselves throughout the world. Under such circumstances, the World Customs Organization(WCO) is revising the International Convention on the Simplification﹠Harmonization of Customs Procedures—simply referred to as the Kyoto Convention–which was drafted and adopted in 1973 and is no regarded as one of the pillar–like international instruments in very active and elaborate manner, with a view to adapting to the above—mentioned new requirements made as a result of the new development in world economy and trade. Judging from the true situation of the world as a whole, a great majority of Customs Services in both developed and developing countries have given top priority to such an urgent task, that is to carry out reform, hence Customs reform and modernization becomes a common objective. In China, recognition and understanding of this issue could be traced back to the earlier period of time. In 1994, the General Customs Administration of the People’s Republic of China Administrative System and then this strategic goal, as the most important subject matter is the main focus, not only for the present time but will last for a long-time-period in the near future. Since its announcement, China Customs has been making strenuous and unswerving efforts to conduct a comprehensive and in–depth discovery and discussion. Today, the discovery of this issue, either judged from the world-wide perspective or based upon practices in other countries proves so meaningful and significant in theory and practice. On one hand, it relates to the survival of China Customs nowadays and it also greatly matters with a critical issue concerning whether or not China’s economy and trade is able to align with that in the international community and whether or not it is possible to be ranked as a first-class state on the other. Therefore the another is motivated to participate in discussing it under big cross-century background and from a big perspective for development of world economy and trade .Needless to say, it is the starting point and right motive that another writes this paper in his pursuit of making indispensable contribution and bring it into perfection.The whole paper with the Macro-background featured by new development of world economy and trade and with much development as its elementary clue, strives to study and analyze in an interrelated manner those basic theoretical issues on Customs. To be more specific, this paper mainly deals with theory on the evolution of Customs, theory on the functions performed by Customs, and the build-up and development of Customs.The paper, with about 260 thousand of words, mainly includes 3 parts, the first of introduction, the second of the function, the second of the function of modernized Customs in the new development of international economy and trade, and the third of the building and the development of modernized Customs in the new development of international economy and trade.更多还原